The Impact of Financial Performance and Audit Opinions: An Indonesian Case Study

DOI

10.2991/aisr.k.220201.022How to use a DOI?

Keywords

Profitability; Audit Opinion; Audit Report Lag

Abstract

This study aims to analyze the impact of profitability, solvency, liquidity, firm size, and audit opinion on audit report lag. The population in this study are Property and Real Estate Enterprises registered on the Indonesian Stock Exchange for the 2017-2020 period. The sample selection in this study used the purposive sampling method, and the research sample obtained was 160 samples. The type and source of data used are secondary data. Based on multiple linear regression analyses using the SPSS 26.0 program, it was found that profitability and audit opinion had a significantly influence on audit report lag. Meanwhile, solvency, liquidity, size do not affect the lag of audit report. This research implies that real estate companies listed on the BEI, both large and small, are supervised by the government, capital supervisory agencies, investors, and the public. So, they have the same pressure to submit audited financial reports.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Anna Sumaryati
AU  - Foza Hadyu Hasanatina
AU  - Fanny Fanny
PY  - 2022
DA  - 2022/02/02
TI  - The Impact of Financial Performance and Audit Opinions: An Indonesian Case Study
BT  - Proceedings of the 2nd International Conference on Industry 4.0 and Artificial Intelligence (ICIAI 2021)
PB  - Atlantis Press
SP  - 122
EP  - 126
SN  - 1951-6851
UR  - https://doi.org/10.2991/aisr.k.220201.022
DO  - 10.2991/aisr.k.220201.022
ID  - Sumaryati2022
ER  -